Finance (Tax Appeals) Act 2015

F3[Appointment of chairperson of Commission


4A. (1) The chairperson shall be appointed by the Minister from among persons in respect of whom a recommendation has been made under subsection (2).

(2) The Minister shall request the Public Appointments Service to assess and select suitable candidates for appointment as the chairperson in accordance with the relevant provisions of the Public Service Management (Recruitment and Appointments) Act 2004 and, following such assessment and selection, to recommend individuals to the Minister for appointment.

(3) The Minister may, from time to time, specify requirements that he or she considers to be requirements that must be complied with by a candidate for appointment as chairperson; the Public Appointments Service, in performing its functions under subsection (2), shall satisfy itself that those requirements are complied with by a candidate.

(4) Without prejudice to the generality of subsection (3), the requirements that may be specified by the Minister under that subsection include—

(a) the minimum period of practical experience, or type of practical experience, required of a candidate,

(b) the academic or professional qualifications to be possessed by a candidate, and

(c) subject to the Employment Equality Act 1998 , the health and age of a candidate.

(5) A person shall be appointed as chairperson under subsection (1) for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.

(6) Where—

(a) a person has, in accordance with subsection (1), already been appointed as chairperson, and

(b) that person’s first term of office as chairperson expires by passage of time,

then that person may be appointed as chairperson by the Minister for a second term.

(7) The period of that second term shall be such as the Minister determines and specifies in the reappointment, but shall not exceed 7 years.

(8) A person shall not be appointed as chairperson for more than 2 terms of office.

(9) In addition to the limit provided by subsection (5) or (7) concerning the period of a chairperson’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15(1) (Commissioner must retire at retirement age) being complied with.

(10) Where a person appointed as chairperson is not a Commissioner on the date that he or she is appointed as chairperson—

(a) that person shall be deemed to be appointed as a Commissioner—

(i) on the date of his or her appointment as chairperson, and

(ii) for the term of his or her appointment as chairperson,


(b) section 8(7) shall apply to that person as if he or she had been appointed in accordance with section 8(2) on the date of his or her appointment as chairperson.

(11) If the circumstances specified in paragraphs (a) and (b) of subsection (6) apply in relation to a person but the person is not reappointed as chairperson under that subsection, the Minister shall lay a statement before Dáil Éireann giving the reason for not so reappointing the person.]




Inserted (18.12.2019) by Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), s. 5, S.I. No. 671 of 2019.